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Decreet tot omzetting van Richtlijn 2017/1852/EU van de Raad van 10 oktober 2017 betreffende mechanismen ter beslechting van belastinggeschillen in de

Obsah (26)Art. 3Art. 4Art. 5Art. 6Art. 7Art. 8Art. 9Art. 10Art. 11Art. 12Art. 15Art. 17Art. 1er§ 5§ 6§ 7§ 8§ 9§ 2§ 1e§ 4§ 3Art.13Article 14Art. 16Article 18

12 NOVEMBER 2020. - Decreet tot omzetting van Richtlijn 2017/1852/EU van de Raad van 10 oktober 2017 betreffende mechanismen ter beslechting van belastinggeschillen in de Europese Unie Het Parlement v

Art. 3

, § 6,

paragraphe 6 Art. 3, §§ 7 et 8 paragraphe 6, alinéa 1er Art. 3, § 7 paragraphe 6,

Art. 3, § 8 Article 4 paragraphe 1er Art.

4, § 1er paragraphe 1er, alinéa 1er Art. 4, § 1, alinéa 1er paragraphe 1er,

Art. 4

, § 1,

, paragraphe 2 Art. 4, § 2 paragraphe 3 Art. 4, § 3 Article 5 paragraphe 1er Art. 5, § 1er alinéa 1er,

  1. a)Art. 5, § 1, alinéa 1er, 1° ; § 4, 6° et § 5, alinéa 3 alinéa 1er,
  2. b)Art. 5, § 1er, alinéa 1er, 2° alinéa 1er,
  3. c)Art. 5, § 1er, alinéa 1er, 3°

Art. 5

, § 1er,

paragraphe 2 Art. 5, § 2 paragraphe 3, alinéa 1er Art. 5, § 3, alinéa 1er a) Art. 5, § 3,

, 1° b) Art. 5, § 3,

, 2° c) Art. 5, § 3,

, 3° paragraphe 3,

Art. 5, § 3, alinéa 3 Article 6 paragraphe 1er, alinéa 1er Art.

6, § 1er, alinéa 1er

  1. a)Art. 6, § 1er, alinéa 1er, 1°
  2. b)Art. 6, § 1er, alinéa 1er, 2° paragraphe 1er,

Art. 6

, § 1er,

paragraphe 1er, alinéa 3 Art. 6, § 1er, alinéa 3 paragraphe 2 Art. 6, § 2 paragraphe 2, alinéa 1er Article 6, § 2, alinéa 1er paragraphe 2,

Art. 6, § 2, alinéa 3 paragraphe 2, alinéa 3 Art.

6, § 2, alinéa 5 paragraphe 3 Art. 6, § 3 Article 7 paragraphe 1er Art. 7, §§ 1er et 2 paragraphe 1er, alinéa 1er Art. 7, § 1er paragraphe 1er,

Art. 7

, § 2, alinéa 1er paragraphe 1er, alinéa 3 Articles 7, § 2,

paragraphe 1er, alinéa 4 Art. 7, § 2, alinéas 4 et 5 paragraphe 2 Art. 7, § 3 paragraphe 3 Art. 7, § 4; art. 7, § 4, alinéa 1er Article 8 paragraphe 1er Art. 8, § 1er

  1. a)Art. 8, § 1er, 1°
  2. b)Art. 8, § 1er, 2°
  3. c)Art. 8, § 1er, 3° paragraphe 2 Art. 8, § 2 paragraphe 3 Art. 8, § 3 paragraphe 4 Art. 8, § 4
  4. a)Art. 8, § 4, 1°
  5. b)Art. 8, § 4, 2°
  6. c)Art. 8, § 4, 3°
  7. d)Art. 8, § 4, 4° paragraphe 5 Art. 8, § 5 paragraphe 5, alinéa 1er Art. 8, § 5, alinéa 1er paragraphe 5,

Art. 8

, § 5,

paragraphe 6 Art. 8, § 6 Article 9 paragraphe 1er Art. 9, § 1er paragraphe 2 Art. 9, § 2 paragraphe 3 Art. 9, §§ 3 - 5 paragraphe 3, alinéa 1er Art. 9, § 3, alinéa 1er paragraphe 3,

Art. 9

, § 3,

paragraphe 3, alinéa 3 Art. 9, §§ 4 et 5 Article 10 paragraphe 1er Articles 2, 9° paragraphe 2 Art. 10, § 2 paragraphe 2, alinéa 1er Art. 10, § 2, alinéa 1er paragraphe 2,

Art. 10

, § 2,

paragraphe 3 Art. 10, § 3 paragraphe 4 Art. 10, § 4 Article 11 paragraphe 1er Art. 11, § 1er

  1. a)Art. 11, § 1er, 1°
  2. b)Art. 11, § 1er, 2°
  3. c)Art. 11, § 1er, 3° paragraphe 2 Art. 11, § 2 paragraphe 2, alinéa 1er Art. 11, § 2, alinéa 1er paragraphe 2,

Art. 11

, § 2,

a) Art. 11, § 2,

, 1° b) Art. 11, § 2,

, 2° c) Art. 11, § 2,

, 3° d) Art. 11, § 2,

, 4° e) Art. 11, § 2,

, 5° f) Art. 11, § 2,

, 6° g) Art. 11, § 2,

, 7° paragraphe 2, alinéa 3 Art. 11, § 2, alinéa 3 paragraphe 3 Art. 11, § 3 paragraphe 4 Art. 11, § 4 Article 12 paragraphe 1er Art. 12, § 1er; art. 6, § 4 paragraphe 1er, alinéa 1er Art. 12, § 1er, alinéa 1er a) Art. 12, § 1er, alinéa 1er, 1° b) Art. 12, § 1er, alinéa 1er, 2° paragraphe 1er,

Art. 12

, § 1er,

paragraphe 2 Art. 12, § 2 paragraphe 2, alinéa 1er Art. 12, § 2

  1. a)Art. 12, § 2, 1°
  2. b)Art. 12, § 2, 2° paragraphe 2,

Art. 12, § 2, 2° Article 13 paragraphe 1er Art.

13, § 1er; art. 15, § 1er, alinéa 1er

  1. a)Art. 13, § 1er, alinéa 3, 1°
  2. b)Art. 13, § 1er, alinéa 3, 2°
  3. c)Art. 13, § 1er, alinéa 3, 3°
  4. d)Art. 13, § 1er, alinéa 3, 4° paragraphe 2 Art. 13, § 2 paragraphe 3 Art. 18, §§ 1er et 2 et art. 19 Article 14 paragraphe 1er Art. 14, § 1er paragraphe 2 Art. 14, § 2 paragraphe 3 Art. 14, § 3 Article 15 paragraphe 1er Art. 15, § 1er paragraphe 2 Art. 15, § 2 paragraphe 3 Art. 15, § 3 paragraphe 4 Art. 15, § 4 paragraphe 4, alinéa 1er Art. 15, § 4, alinéa 1er paragraphe 4,

Art. 15

, § 4,

à 4 Article 16 paragraphe 1er Art. 16, § 1er paragraphe 2 Art. 16, § 2 paragraphe 3 Art. 16, § 3 paragraphe 4 Art. 16, § 4

  1. a)Art. 16, § 4, 1°
  2. b)Art. 16, § 4, 2°
  3. c)Art. 16, § 4, 3° paragraphe 5 Art. 16, § 5 paragraphe 6 Art. 16, § 6; art. 16, § 6, alinéa 1er paragraphe 7 Art. 16, § 7 Article 17 alinéa 1er Art. 3, § 9, alinéa 1er; art. 6, § 5, alinéa 1er
  4. a)Art. 3, § 9, alinéa 1er, 1° ; art. 6, § 5, alinéa 1er, 1°
  5. b)Art. 3, § 9, alinéa 1er, 2° ; art. 6, § 5, alinéa 1er, 2°

Art. 3

, § 9,

; art. 6, § 5,

alinéa 3 Art. 3, § 9, alinéa 3; art. 6, § 5, alinéa 3 Article 18 paragraphe 1er Art. 17, § 1er paragraphe 2 Art. 17, § 2 paragraphe 3 Art. 17, § 3 paragraphe 3, alinéa 1er Art. 17, § 3, alinéa 1er et 2 paragraphe 3,

Art. 17, § 3, alinéa 3 paragraphe 4 Art.

17, § 4 paragraphe 5 Art. 17, § 5 Article 22 paragraphe 1er,

Art. 1er, § 2 TABLEAU DE CONCORDANCE Projet de décret DIRECTIVE (UE) 2017/1852 Art.

1er, § 1er NA Art. 1er, § 2 Article 22, paragraphe 1er,

Art. 1er, § 3 Article 1er Art.

2 1° Article 2, paragraphe 1er,

  1. a)2° Article 2, paragraphe 1er,
  2. b)3° Article 2, paragraphe 1er,
  3. a)4° Article 2, paragraphe 1er,
  4. c)4°,
  5. a)Article 2, paragraphe 1er,
  6. c)4°,
  7. b)Article 2, paragraphe 1er,
  8. c)4°,
  9. c)Article 2, paragraphe 1er,
  10. c)5° Article 2, paragraphe 1er,
  11. d)6° Article 1er 7° NA 8° Article 6, paragraphe 1er 9° Article 10, paragraphe 1er 10° Article 10, paragraphe 1er 11° Article 17, paragraphe 2 12° Article 17, paragraphe 1er,
  12. b)12°,
  13. a)Article 17, paragraphe 1er,
  14. b)12°,
  15. b)Article 17, paragraphe 1er,
  16. b)12°,
  17. c)Article 17, paragraphe 1er,
  18. b)13° Article 17, paragraphe 1er,
  19. b)13°,
  20. a)Article 17, paragraphe 1er,
  21. b)13°,
  22. b)Article 17, paragraphe 1er,
  23. b)13°,
  24. c)Article 17, paragraphe 1er,
  25. b)Art. 3 § 1er Article 3, paragraphe 1er § 1er, alinéa 1er Article 3, paragraphe 1er § 1er,

Article 3

, paragraphe 1er § 1er, alinéa 3 Article 3, paragraphe 1er § 2 Article 3, paragraphe 2 § 3 Article 3, paragraphe 2 § 3, alinéa 1er Article 3, paragraphe 2 § 3,

Article 3

, paragraphe 2 § 4 Article 3, paragraphe 3 § 4, 1° Article 3, paragraphe 3,

  1. a)§ 4, 2° Article 3, paragraphe 3,
  2. b)§ 4, 3° Article 3, paragraphe 3,
  3. c)§ 4, 4° Article 3, paragraphe 3,
  4. d)§ 4, 5° Article 3, paragraphe 3,
  5. e)§ 4, 5°,
  6. a)Article 3, paragraphe 3, e),
  7. i)§ 4, 5°,
  8. b)Article 3, paragraphe 3, e),
  9. ii)§ 4, 5°,
  10. c)Article 3, paragraphe 3, e), iii) § 4, 5°,
  11. d)Article 3, paragraphe 3, e),
  12. iv)§ 4, 5°,
  13. e)Article 3, paragraphe 3, e),
  14. v)§ 4, 6° Article 3, paragraphe 3,
  15. f)§ 5 Article 3, paragraphe 4 § 5, alinéa 1er Article 3, paragraphe 4, alinéa 1er § 5,

Article 3

, paragraphe 4, alinéa 1er § 5, alinéa 3 Article 3, paragraphe 4,

§ 5

, alinéa 4 Article 3, paragraphe 4,

§ 6

Article 3, paragraphe 5 § 6, alinéa 1er Article 3, paragraphe 5, alinéa 1er § 6,

Article 3

, paragraphe 5,

§ 7

Article 3, paragraphe 6, alinéa 1er § 7, alinéa 1er Article 3, paragraphe 6, alinéa 1er § 7,

Article 3

, paragraphe 6, alinéa 1er § 7, alinéa 3 Article 3, paragraphe 6, alinéa 1er § 8 Article 3, paragraphe 6,

§ 8

, alinéa 1er Article 3, paragraphe 6,

§ 8

,

Article 3

, paragraphe 6,

§ 9

Article 17 § 9, alinéa 1er Article 17, alinéas 1er et 2 § 9, alinéa 1er, 1° Article 17, alinéa 1er, a) § 9, alinéa 1er, 2° Article 17, alinéa 1er, b) § 9,

Article 17

,

Art. 4

§ 1er Article 4, paragraphe 1er § 1er, alinéa 1er Article 4, paragraphe 1er, alinéa 1er § 1er,

Article 4

, paragraphe 1er,

§ 2

Article 4, paragraphe 2 § 2, alinéa 1er Article 4, paragraphe 2 § 2,

Article 4, paragraphe 2 § 3 Article 4, paragraphe 3 Art.

5 § 1er Article 5, paragraphe 1er § 1er, alinéa 1er Article 5, paragraphe 1er, alinéa 1er § 1er, alinéa 1er, 1° Article 5, paragraphe 1er, alinéa 1er,

  1. a)§ 1er, alinéa 1er, 2° Article 5, paragraphe 1er, alinéa 1er,
  2. b)§ 1er, alinéa 1er, 3° Article 5, paragraphe 1er, alinéa 1er,
  3. c)§ 1er,

Article 5

, paragraphe 1er,

§ 2

Article 5, paragraphe 2 § 3 Article 5, paragraphe 3, alinéas 1er et 2 § 3, alinéa 1er Article 5, paragraphe 3, alinéa 1er § 3,

Article 5

, paragraphe 3, alinéa 1er § 3,

, 1° Article 5, paragraphe 3, alinéa 1er, a) § 3,

, 2° Article 5, paragraphe 3, alinéa 1er, b) § 3,

, 3° Article 5, paragraphe 3, alinéa 1er, c) § 3, alinéa 3 Article 5, paragraphe 3,

Art. 6

§ 1er Article 6, paragraphe 1er § 1er, alinéa 1er Article 6, paragraphe 1er, alinéa 1er § 1er, alinéa 1er, 1° Article 6, paragraphe 1er, alinéa 1er, a) § 1er, alinéa 1er, 2° Article 6, paragraphe 1er, alinéa 1er, b) § 1er,

Article 6

, paragraphe 1er,

§ 1e

r, alinéa 3 Article 6, paragraphe 1er, alinéa 3 § 1er, alinéa 4 Article 6, paragraphe 1er, alinéa 3 § 2 Article 6, paragraphe 2 § 2, alinéa 1er Article 6, paragraphe 2, alinéa 1er § 2,

Article 6

, paragraphe 2, alinéa 1er § 2, alinéa 3 Article 6, paragraphe 2,

§ 2

, alinéa 4 Article 6, paragraphe 2,

§ 2

, alinéa 5 Article 6, paragraphe 2, alinéa 3 § 3 Article 6, paragraphe 3 § 4 Article 12, paragraphe 1er § 5 Article 17 § 5, alinéa 1er Article 17, alinéas 1er et 2 § 5, alinéa 1er, 1° Article 17, alinéa 1er, a) § 5, alinéa 1er, 2° Article 17, alinéa 1er, b) § 5,

Article 17

,

Art. 7

§ 1er Article 7, paragraphe 1er, alinéa 1er § 2 Article 7, paragraphe 1er, alinéas 2, 3 et 4 § 2, alinéa 1er Article 7, paragraphe 1er,

§ 2

,

Article 7

, paragraphe 1er, alinéa 3 § 2, alinéa 3 Article 7, paragraphe 1er, alinéa 3 § 2, alinéa 4 Article 7, paragraphe 1er, alinéa 4 § 2, alinéa 5 Article 7, paragraphe 1er, alinéa 4 § 3 Article 7, paragraphe 2 § 4 Article 7, paragraphe 3 § 4, alinéa 1er Article 7, paragraphe 3 § 4,

Article 7, paragraphe 3 § 4, alinéa 3 Article 7, paragraphe 3 Art.

8 § 1er Article 8, paragraphe 1er § 1er, 1° Article 8, paragraphe 1er,

  1. a)§ 1er, 2° Article 8, paragraphe 1er,
  2. b)§ 1er, 3° Article 8, paragraphe 1er,
  3. c)§ 2 Article 8, paragraphe 2 § 3 Article 8, paragraphe 3 § 4 Article 8, paragraphe 4 § 4, 1° Article 8, paragraphe 4,
  4. a)§ 4, 2° Article 8, paragraphe 4,
  5. b)§ 4, 3° Article 8, paragraphe 4,
  6. c)§ 4, 4° Article 8, paragraphe 4,
  7. d)§ 5 Article 8, paragraphe 5 § 5, alinéa 1er Article 8, paragraphe 5, alinéa 1er § 5,

Article 8

, paragraphe 5,

§ 6Article 8, paragraphe 6 Art.

9 § 1er Article 9, paragraphe 1er § 1er, alinéa 1er Article 9, paragraphe 1er § 1er,

Article 9

, paragraphe 1er § 2 Article 9, paragraphe 2 § 2, alinéa 1er Article 9, paragraphe 2 § 2,

Article 9

, paragraphe 2 § 3 Article 9, paragraphe 3, alinéas 1er et 2 § 3, alinéa 1er Article 9, paragraphe 3, alinéa 1er § 3,

Article 9

, paragraphe 3,

§ 4

Article 9, paragraphe 3, alinéa 3 § 5 Article 9, paragraphe 3, alinéa 3 § 5, alinéa 1er Article 9, paragraphe 3, alinéa 3 § 5,

Article 9, paragraphe 3, alinéa 3 Art.

10 § 1er Article 10, paragraphe 1er § 2 Article 10, paragraphe 2 § 2, alinéa 1er Article 10, paragraphe 2, alinéa 1er § 2,

Article 10

, paragraphe 2,

§ 3Article 10, paragraphe 3 § 4 Article 10, paragraphe 4 Art.

11 § 1er Article 11, paragraphe 1er § 1er, 1° Article 11, paragraphe 1er,

  1. a)§ 1er, 2° Article 11, paragraphe 1er,
  2. b)§ 1er, 3° Article 11, paragraphe 1er,
  3. c)§ 2 Article 11, paragraphe 2 § 2, alinéa 1er Article 11, paragraphe 2, alinéa 1er § 2,

Article 11

, paragraphe 2,

§ 2

,

, 1° Article 11, paragraphe 2,

, a) § 2,

, 2° Article 11, paragraphe 2,

, b) § 2,

, 3° Article 11, paragraphe 2,

, c) § 2,

, 4° Article 11, paragraphe 2,

, d) § 2,

, 5° Article 11, paragraphe 2,

, e) § 2,

, 6° Article 11, paragraphe 2,

, f) § 2,

, 7° Article 11, paragraphe 2,

, g) § 2, alinéa 3 Article 11, paragraphe 2, alinéa 3 § 3 Article 11, paragraphe 3 § 4 Article 11, paragraphe 4 § 4, alinéa 1er Article 11, paragraphe 4 § 4,

Article 11, paragraphe 4 Art.

12 § 1er Article 12, paragraphe 1er § 1er, alinéa 1er Article 12, paragraphe 1er, alinéa 1er § 1er, alinéa 1er, 1° Article 12, paragraphe 1er, alinéa 1er, a) § 1er, alinéa 1er, 2° Article 12, paragraphe 1er, alinéa 1er, b) § 1er,

Article 12

, paragraphe 1er,

§ 2

Article 12, paragraphe 2 § 2, 1° Article 12, paragraphe 2, alinéa 1er,

  1. a)§ 2, 2° Article 12, paragraphe 2, alinéa 1er,
  2. b)et article 12, paragraphe 2,

Art.13

§ 1er Article 13, paragraphe 1er § 1er, alinéa 1er Article 13, paragraphe 1er § 1er,

Article 13

, paragraphe 1er § 1er, alinéa 3 Article 13, paragraphe 1er § 1er, alinéa 3, 1° Article 13, paragraphe 1er,

  1. a)§ 1er, alinéa 3, 2° Article 13, paragraphe 1er,
  2. b)§ 1er, alinéa 3, 3° Article 13, paragraphe 1er,
  3. c)§ 1er, alinéa 3, 4° Article 13, paragraphe 1er,
  4. d)§ 2 Article 13, paragraphe 2 Art. 14 § 1er Article 14, paragraphe 1er § 1er, alinéa 1er Article 14, paragraphe 1er § 1er,

Article 14

, paragraphe 1er § 1er, alinéa 3 Article 14, paragraphe 1er § 2 Article 14, paragraphe 2 § 3 Article 14, paragraphe 3 Art. 15 § 1er Article 15, paragraphe 1er § 2 Article 15, paragraphe 2 § 2, alinéa 1er Article 15, paragraphe 2 § 2,

Article 15

, paragraphe 2 § 3 Article 15, paragraphe 3 § 3, alinéa 1er Article 15, paragraphe 3 § 3,

Article 15

, paragraphe 3 § 4 Article 15, paragraphe 4 § 4, alinéa 1er Article 15, paragraphe 4, alinéa 1er § 4,

Article 15

, paragraphe 4,

§ 4

, alinéa 3 Article 15, paragraphe 4,

Art. 16

§ 1er Article 16, paragraphe 1er § 2 Article 16, paragraphe 2, § 3 Article 16, paragraphe 3 § 4 Article 16, paragraphe 4 § 4, 1° Article 16, paragraphe 4,

  1. a)§ 4, 2° Article 16, paragraphe 4,
  2. b)§ 4, 3° Article 16, paragraphe 4,
  3. c)§ 5 Article 16, paragraphe 5 § 6 Article 16, paragraphe 6 § 6, alinéa 1er Article 16, paragraphe 6 § 6,

Article 16

, paragraphe 6 § 7 Article 16, paragraphe 7 § 7, alinéa 1er Article 16, paragraphe 7 § 7,

Article 16, paragraphe 7 Art.

17 § 1er Article 18, paragraphe 1er § 2 Article 18, paragraphe 2 § 3 Article 18, paragraphe 3 § 3, alinéa 1er Article 18, paragraphe 3, alinéa 1er § 3,

Article 18

, paragraphe 3, alinéa 1er § 3, alinéa 3 Article 18, paragraphe 3,

§ 4Article 18, paragraphe 4 § 5 Article 18, paragraphe 5 Art.

18 § 1er Article 13, paragraphe 3 § 2 Article 13, paragraphe 3 § 2, alinéa 1er Article 13, paragraphe 3 § 2,

Article 13, paragraphe 3 Art.

19 Article 13, paragraphe 3 Kondigen dit decreet af, bevelen dat het in het Belgisch Staatsblad zal worden bekendgemaakt. Brussel, 12 november

  1. De Minister-President, P.-Y. JEHOLET De Vice-President en Minister van Begroting, Ambtenarenzaken, Gelijke Kansen en belast met het toezicht op "Wallonie-Bruxelles Enseignement", Fr. DAERDEN De Vice-President en Minister van Kind, Gezondheid, Cultuur, Media en Vrouwenrechten, B. LINARD De Minister van Hoger Onderwijs, Onderwijs voor Sociale Promotie, Universitaire Ziekenhuizen, Hulpverlening aan de Jeugd, Justitiehuizen, Jeugd, Sport en de Promotie van Brussel, V. GLATIGNY De Minister van Onderwijs, C. DESIR _______ Nota Zitting 2020-2021 Stukken van het Parlement. - Ontwerp van decreet, nr. 135-
  2. - Tekst aangenomen tijdens de plenaire vergadering, nr. 135-
  3. Integraal verslag. - Bespreking en aanneming. - Vergadering van 12 november 2020.

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